本文選題：監(jiān)管　切入點：會計舞弊　出處：《上海金融》2014年07期

【摘要】：鑒于未上市機構(gòu)的"貧信息、小樣本"特征,本文提出基于"紅旗標志"的灰色關聯(lián)度排序,為監(jiān)管部門篩選會計舞弊可能性相對較大的未上市機構(gòu)提供工具。
[Abstract]:In view of the "poor information, small sample" characteristics of unlisted institutions, this paper puts forward a sort of grey correlation degree based on "red flag", which provides a tool for the regulatory authorities to screen unlisted institutions with relatively greater possibility of accounting fraud.
【作者單位】： 中國人民銀行上�？偛�;
【分類號】：F832.51;F275
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本文編號：1693798